ZYC集团全面预算管理研究

发布时间：2019-02-09 08:02

【摘要】：企业的预算管理是企业内部管理的重要组成部分之一,具有计划协调企业的生产经营活动、调节企业资金流动、增强企业市场竞争力的作用。随着我国经济发展速度的不断加速,企业的经营管理目标已经从简单地完成生产任务,转移到实现战略目标上来。特别是对于战略化、多元化发展的集团型企业,通过有效的工具来提升管理水平具有更加重要的意义。通常汽车企业在生产经营上集研发、采购、制造、销售为一体,在管理控制上具有复杂性。随着近年来汽车集团日益发展壮大,经营发展中的问题愈加突出,特别是在财务管理方面暴露的风险问题和管理缺失,已经成为制约汽车企业集团实现战略目标的绊脚石。如何将汽车集团企业有效管理,成为汽车集团企业急需解决的难题。全面预算管理具有全面控制的功能,通过预算编制、预算控制、预算分析和预算考评,对企业未来整体经营规划的总体安排形成全过程的管理控制闭环,对提高企业管理效率起到积极的促进作用。本论文通过分析ZYC集团的现状及实施条件,积极引入战略目标管理的核心理念,设计一套适合ZYC集团的全面预算管理的方案,从而形成一套以战略目标为导向的全面预算管理体系,为ZYC集团的发展壮大提供战略保障。本论文共分五部分：第一部分本论文的研究背景和理论基础,以及研究思路和研究方法。第二部分分析ZYC集团现行预算管理存在的问题。第三部分ZYC集团以战略目标为导向的全面预算管理模式的特点及体系设计。第四部分ZYC集团以战略目标为导向的全面预算管理的实施。第五部分ZYC全面预算管理体系的信息系统保障。通过ZYC集团以战略目标为导向的全面预算管理方案的设计,明确了ZYC集团战略目标,并在预算实施过程中深入贯彻执行,最终实现集团的战略目标,该套预算管理体系的建立将使ZYC集团的多层次、多样化的复杂管理更加系统、协调发展,提高集团整体的财务管理水平,推动集团整体战略目标的实现。
[Abstract]:The budget management of enterprises is one of the important parts of the internal management of enterprises, which has the function of planning and coordinating the production and management activities of enterprises, regulating the capital flow of enterprises, and enhancing the market competitiveness of enterprises. With the acceleration of the economic development in our country, the goal of enterprise management has changed from simply completing the production task to realizing the strategic goal. Especially for group enterprises with strategic and diversified development, it is more important to improve the management level through effective tools. In general, automotive enterprises in the production and management of R & D, procurement, manufacturing, sales as a whole, management and control is complex. With the increasing development of automobile group in recent years, the problems in management development become more and more prominent, especially the exposure of risk and lack of management in financial management, which has become a stumbling block for automotive enterprise groups to achieve their strategic goals. How to effectively manage automobile group enterprises has become an urgent problem for automobile group enterprises. The overall budget management has the function of overall control. Through budget preparation, budget control, budget analysis and budget evaluation, the overall arrangement of the overall business planning of the enterprise in the future forms a closed loop of management control in the whole process. To improve the efficiency of enterprise management to play a positive role in promoting. By analyzing the current situation and implementation conditions of ZYC Group, this paper actively introduces the core concept of Strategic objective Management, and designs a comprehensive budget management scheme suitable for ZYC Group. Thus, a set of comprehensive budget management system oriented by strategic objectives is formed, which provides strategic guarantee for the development and growth of ZYC Group. This paper is divided into five parts: the first part of the research background and theoretical basis, as well as research ideas and research methods. The second part analyzes the problems existing in the current budget management of ZYC Group. The third part is the characteristics and system design of ZYC Group's overall budget management mode, which is guided by strategic objectives. The fourth part is the implementation of ZYC Group's overall budget management, which is guided by strategic objectives. The fifth part is the information system guarantee of ZYC comprehensive budget management system. Through the design of the overall budget management scheme of ZYC Group, which is guided by strategic objectives, the strategic objectives of ZYC Group are defined, and the strategic objectives of the ZYC Group are finally realized in the process of budget implementation. The establishment of the budget management system will make the multi-level and diversified complex management of ZYC Group more systematic, coordinate and develop, improve the overall financial management level of the Group, and promote the realization of the Group's overall strategic goal.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.7

【共引文献】